Here is a section from the NOVA document that again doesn't apply to me!
"How will component parts brought in from either insider or outside of the EU for incorporation into a restoration project be treated?
If a business or private individual buys new or used component parts (from suppliers outside of the EU or from another Member state of the EU) and these parts are incorporated in to a restoration project vehicle which will eventually be licensed and registered by the DVLA, a NOVA declaration will not be required.
Component parts that are imported from a country outside of the EU will be liable to import VAT and customs duty and should be correctly classified at the time of importation.
Component parts imported into the UK from a another member state of the EU may be subject to acquisition tax but this will depend on the tax status of the goods at the time of supply and whether the supply is to a VAT registered business or a business not VAT registered or a private individual.
Where a chassis (or frame) with sufficient major components are imported from outside the EU or from another Member State in the same consignment (as discussed above) they will not be regarded as component parts for NOVA purposes.
Kit Cars
If the components within the kit would be sufficient to constitute a complete vehicle if already assemble (see above) the Kit car must be notified into NOVA by a VAT registered business. If the Kit is imported from a country outside of the EU by a private individual Customs duty and import VAT will be payable and HMRC will make the NOVA notification on your behalf from the import declaration."
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